SLIDE 1
FY 2020 Budget Process Initial Budget Recommendations Public Budget - - PowerPoint PPT Presentation
FY 2020 Budget Process Initial Budget Recommendations Public Budget - - PowerPoint PPT Presentation
MSAD No. 75 FY 2020 Budget Process Initial Budget Recommendations Public Budget Forums March 21-25-26 The FY 2020 Budget Process Desired Outcomes A budget that is centered around the needs of students A budget that supports the goals of
SLIDE 2
SLIDE 3
Budget Development and Approval Process
Step 1
- Superintendent
develops a FY 2020 budget proposal
Step 2
- Finance
Committee reviews budget and makes a recommendation to the Board
Step 3
- Full Board
reviews budget and makes a recommendation to the voters
Step 4
- Voters approve a
FY 2020 school budget
Public Hearing April 25th, 6:00 pm, Room 201 District Budget Meeting, May 23rd, 6:30 pm, Orion PAC District Validation Referendum, June 11th, Town Polling Places
SLIDE 4
Superintendent’s Recommended Budget
Summary
Item FY 2020 $ Increase % Increase
FY 2019 (Current Operating Budget) $37,837,233 Increase to Maintain Services (MOE) $38,877,468 $1,040,235 2.8% Interest Costs - New Debt Service $40,622,770 $1,745,302 4.6% Superintendent’s Recommendation $575,942 $575,942 1.5% Total Expenditures $41,198,714 $3,361,481 8.9%
Notes:
- Projected interest costs are an estimate
- This budget does not include teacher salary increases; negotiations with the MEA
for a successor contract are in process
SLIDE 5
Increasing Special Education Needs & Costs
Maintenance-of-Effort Budget
§ Special Education costs to address student needs are increasing by $500,000 in the MOE budget. Cost drivers include:
§ An increase of $235,000 in out-of-district placement costs § An increase of $73,300 in contracted services (mostly speech & language services) § Maintaining 2 additional Ed Tech positions approved by the Board at the beginning of the year; there are no other additions to personnel
§ There are currently no plans for assuming services from Child Development Services (CDS)
SLIDE 6
Increasing Debt Service Costs
§ Debt service includes school construction bonds and capital leases for school buses and other vehicles § The cost of principal payments for MAMS and BCS remain level at $1,091,215; no interest costs § New bus purchases are driving a net increase of $38,799 in capital leasing costs
Bond Schedule MAMS Ends FY 2021 BCS Ends FY 2022 Roof Replacements Begins FY 2020 New High School Begins FY 2020 FY 20 Interest Rate Costs (Estimated) Roof Replacement Bond $28,323 New High School Bond $1,716,979
SLIDE 7
Superintendent’s Recommended Budget
Priorities for New Resources: Personnel (Salary & Benefits)
Item Location $ Amount
One half-time music teacher MAMS/MTA $35,638 Four Ed. Techs. to address incoming elementary students
- Elem. DW
$162,738 Two Ed. Techs. to support 1-1 needs at the secondary level MAMS/MTA $81,369 One Special Education teacher to address case loads WCS $74,967 One Ed. Tech. to support counselors with 504/direct service MTA $40,684 One half-time secretary to support increased enrollment WCS $24,546 Total Expenditures: Personnel $419,942
SLIDE 8
Superintendent’s Recommended Budget
Priorities for New Resources: Non-Personnel
Item Location $ Amount
Partially fund ice time for ice hockey team (equity concern) MTA $4,000 Replace one mini-bus (estimate of leasing cost; DOE approved)
- Dist. Wide
$16,000 Replace one grounds truck (including sanding/plowing package)
- Dist. Wide
$16,000 Provide allowance for moving costs to new school MTA $95,000 Begin to work down $303,152 Food Service accrued deficit
- Dist. Wide
$25,000 Total Expenditures: Non-Personnel $156,000 Grand Total: New Resource Recommendations $575,942
Note: The Superintendent’s recommended budget does not include recommendations from
the Mental Health Task Force (not available at time of budget development)
SLIDE 9
Mental Health Task Force
Primary Recommendations For FY 2020
§ Continue discussion of the school counseling service delivery model and curriculum K-12 § Add one Ed. Tech. to support High School Counselors with 504/direct service needs (already in Superintendent’s recommended budget) § Add one social worker to Williams-Cone School (estimated cost: $74,967) § Provide contract funding for a part-time High School substance abuse counselor (estimated cost: $10,000)
SLIDE 10
Administrative Requests Not Included
(A Sampling of Items) § There is over $600,000 in administrative requests for new resources not included in the recommended budget § A sampling of these items includes:
§ Increase teaching positions in world language, science & guidance § Additional Special Education staff § A back-up generator for the IT network § Assistant coaches § Additional custodial and maintenance equipment
SLIDE 11
Estimated Revenue Budget
Summary
Item FY 2019 FY 2020 $ Increase % Change
State Contribution $13,788,899 $15,316,515 $1,527,616 11.1% Local Share - Total $23,797,022 $25,370,199 $1,573,177 6.6% Other Revenues $121,500 $112,000 ($9,500)
- 7.8%
Fund Balance Carry-over $129,811 $400,000 $270,189 208.1% Total Expenditures $37,837,232 $41,198,714 $3,361,481 8.9%
Notes:
- The projected budget does not include salary increases
- The State contribution is increasing $255,541 before support for new debt service
SLIDE 12
Estimated Increase in Local Contributions by Town
Based on Recommended Budget
Town FY 2019 FY 2020 $ Increase % Increase
Bowdoin $2,919,825 $3,090,205 $170,379 5.84% Bowdoinham $3,033,690 $3,232,341 $198,652 6.55% Harpswell $7,740,547 $8,433,866 $693,318 8.96% Topsham $10,244,895 $10,758,561 $513,667 5.01% Total Assessments $23,938,957 $25,514,973 $1,576,016 6.58%
Notes:
- The above total includes Adult Education
- The increase for Harpswell is greater since the state does not subsidize operating
costs or new debt service because of high assessed property values
SLIDE 13
Use of Fund Balance (A Long Term Planning Approach)
§ The FY 2018 audited unassigned fund balance is $2,405,009 § State statute requires school districts to utilize fund balance levels beyond 3% of the operating budget on a rolling 3-year basis
§ FY 2018 audit worksheet calculates expenditure of at least $1,263,705 by FY 2021
§ The Finance Committee has previously discussed using the unassigned fund balance for two purposes:
§ To mitigate the tax impact of the local share of new debt service § To establish a capital maintenance reserve fund
SLIDE 14